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CH3. Systems Documentation Techniques: After Studying This Chapter, You Should Be Able To

This document discusses various systems documentation techniques including: 1. Data flow diagrams (DFDs) which graphically show data sources, flows, transformations and destinations. 2. Flowcharts which show the relationships between inputs, processes and outputs in a system. Common types include document, system and program flowcharts. 3. Business process diagrams which visually depict the steps in a business process. It provides examples and details of how to prepare and use these techniques to understand, evaluate and document information systems. Accountants and auditors commonly use such documentation methods.

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Nigussie Berhanu
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55 views19 pages

CH3. Systems Documentation Techniques: After Studying This Chapter, You Should Be Able To

This document discusses various systems documentation techniques including: 1. Data flow diagrams (DFDs) which graphically show data sources, flows, transformations and destinations. 2. Flowcharts which show the relationships between inputs, processes and outputs in a system. Common types include document, system and program flowcharts. 3. Business process diagrams which visually depict the steps in a business process. It provides examples and details of how to prepare and use these techniques to understand, evaluate and document information systems. Accountants and auditors commonly use such documentation methods.

Uploaded by

Nigussie Berhanu
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
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CH3.

Systems Documentation
Techniques
After studying this chapter, you should be able to:
1.Prepare and use data flow diagrams to
understand, evaluate, and document IS.
2.Prepare and use flowcharts to understand,
evaluate, and document IS.
3.Prepare and use business process diagrams to
understand, evaluate, and document IS.

1
• Good system documentation is helpful to
unfamiliar users to both understand and evaluate
a new system.
• Docn explains how a system works, including the
who, what, when, where, why, and how of data
entry, data processing, data storage, information
output, and system controls.
• reveal internal control weaknesses and strengths.

2
Common doctn techniques
1. Data flow diagram (DFD), a graphical description of data
sources, data flows, transformation, processes, data storage,
and data destinations
2. Flowchart, which is a graphical description of a system. There
are several types of flow charts, including:
a. Document flowchart, which shows the flow of documents and
information between departments or areas of responsibility
b. System flowchart, which shows the relationship among the
input, processing, and output in an information system
c. Program flowchart, which shows the sequence of logical
operations a computer performs as it executes a program.
3. Business Process diagrams, which are graphical descriptions
of the business processes used by a company
3
4
• Accountants use documentation techniques extensively.
• Auditing standards require that independent auditors understand
the automated and manual internal control procedures a firm
uses.
• One good way to gain this understanding is to use docn tools,
because such graphic portrayals more readily reveal internal
control weaknesses and strengths.
• Both the company and its auditors have to document and test
the company’s internal controls. To do so, they must be able to
prepare, evaluate, and read different types of documentation,
such as business process models and flowcharts
• Docn tools are also used extensively in the systems devt process.
• In addition, the team members who develop IS often change,
and docn tools help the new team members get up to speed.
5
DFD shows:
• the input data,
• output data or information,
• the processes that convert input into out put,
• As well as the external entities or stakeholders.

• It is one of the easiest ways of finding flaws in a


business process, data discrepancies, and
inefficiencies in workflow.

6
Defn &symbols of DFD

7
Different levels of DFDs
• Context
• Level 0
• Level 1
• .
• .
• .
• Level N

– What each of these show (indicate)?


8
Context DFD for payroll
processing system
9
0 level
DFD for
payroll
processing

10
Advantages of DFDs
•  People can point to the diagram to discuss a process or
flow instead of using words to describe what they mean.
• Studying the diagram generates questions that might
indicate missing steps or external entities, processes, data
components, and s/holders during the early phases of a
project. well-constructed DFD helps you avoid these pitfalls.
• Understanding of the interrelatedness of systems and
subsystems
• Communicating current system to users
• Such docn help accountants to read and understand how a
system works (e.g., auditors need to assess risk), mgrs to
assess internal controls.
11
Flowcharts

• They help us to easily understand the sequence of steps


involved to accounting processes.
• for documentation and visually communication on how
accounting processes work, how each operation is done
• The Accounting flowchart shows how information flows from
source documents through the accounting records. They are
based on the accounting procedures or processes.
Types
• Document: shows the flow of documents and data for a
process, useful in evaluating internal controls
• System: depicts the data processing cycle for a process
• Program: illustrates the sequence of logic in the system process
3-12
• A special type of flowchart, called an internal
control flowchart, is used to describe, analyze,
And evaluate internal controls. They are used to
identify system weaknesses or inefficiencies, such
as inadequate communication flows, insufficient
segregation of duties, unnecessary complexity in
document flows, or procedures responsible for
causing wasteful delays.

13
Business process Diagram
• It is a visual way to describe the different steps or
activities in a business process. For example, there
are many activities in the revenue cycle. Among
them are receiving an order, checking customer
credit, verifying inventory availability, and confirming
customer order acceptance. Likewise, there are
multiple activities involved in the expenditure cycle.
Among them are shipping the goods ordered, billing
the customer, and collecting customer payments.
• All of these activities can be shown on a BPD to give
the reader an easily understood pictorial view of
what takes place in a business process.
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Logic Modeling/ program flow
• This is technique of representing how processes
convert input data into output data/ information
• It uses tools like:
– Structured English
– Decision tree
– Decision table

• Example …. On blackboard

16
Exercise
• Identify the DFD elements in the following
narrative:
1. A customer purchases a few items from a local
grocery store. Jill, a salesclerk, enters the
transaction in the cash register and takes the
customer’s money. At closing, Jill gives both the
cash and the register tape to her manager.

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Sample : Cross-Functional Flowchart — Credit Approval Process

18
Sample: Invoice Payment Process

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